Nonprofit · EIN 23-6677121
NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND
Tax-exempt · BUFFALO, NY 14240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-PF | $92,937 | $61,647 | $31,290 | $806,478 | $0 | $806,478 |
| August 31, 2024 | 990-PF | $48,234 | $80,356 | -$32,122 | $774,611 | $0 | $774,611 |
| August 31, 2023 | 990-PF | $36,884 | $58,721 | -$21,837 | $806,853 | $0 | $806,853 |
Financial details: 990-PF for the year ended August 31, 2025
Revenue
- Dividends
- $22,181
- Interest
- $1,007
- Net gain from sales of assets
- $69,749
Expenses
- Grants and similar amounts paid
- $44,369
- Compensation of officers, directors and key employees
- $16,340
- Disbursements for charitable purposes
- $44,369
- Excise tax on investment income
- $1,060
Balance sheet and other
- Total assets, start of year
- $774,611
- Total assets, end of year
- $806,478
- Total liabilities, end of year
- $0
- Net assets, end of year
- $806,478
- Fair market value of assets
- $987,028
- Qualifying distributions
- $44,369
- Net investment income
- $92,937
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M&T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | CORP. TTEE | 1 | $10,404 |
| LEON I BUTLER CPA 200 E MARKET ST, YORK, PA 17403 | CO-TTEE | 1 | $5,936 |
990-PF for the year ended August 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M&T TRUST COMPANY 285 Delaware Avenue 3rd Floor, BUFFALO, NY 14202 | CORP. TTEE | 1 | $12,450 |
| LEON I BUTLER CPA 200 E MARKET ST, YORK, PA 17403 | CO-TTEE | 1 | $1,825 |
990-PF for the year ended August 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MT TRUST COMPANY 285 Delaware Avenue 3rd Floor, BUFFALO, NY 14202 | CORP. TTEE | 1 | $10,095 |
| LEON I BUTLER CPA 200 E MARKET ST, YORK, PA 17403 | CO-TTEE | 1 | $4,984 |
Address and contacts
- Address (IRS master file)
- PO BOX 1504, BUFFALO, NY 14240-1504
- In care of
- % DAUPHIN DEPOSIT BK & TR CO TTE
- Signed the 990-PF
- MANUFACTURERS TRADERS TRUST CO, SVP
- Phone
- (239) 397-5002
- Return prepared by
- ERNST & YOUNG US LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-PF on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-PF on file |
IRS record
- EIN
- 23-6677121
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1980
- Accounting year ends
- August
- Files
- Form 990-PF
- Assets (IRS master file)
- $806,478
- Income (IRS master file)
- $259,774
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | August 2025 | $92,937 | $61,647 | $806,478 | XML |
| 990-PF | August 2024 | $48,234 | $80,356 | $774,611 | XML |
| 990-PF | August 2023 | $36,884 | $58,721 | $806,853 | XML |
| 990-PF | August 2022 | – | – | – | IRS |
| 990-PF | August 2021 | – | – | – | IRS |
| 990-PF | August 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-6677121).
Questions about NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND
- What is the EIN of NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND?
- The employer identification number (EIN) of NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND is 23-6677121.
- Is NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended August 2025.
- Who are the officers and directors of NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND?
- The 990-PF for the year ended August 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $10,404 (M&T TRUST COMPANY, CORP. TTEE).
- How much revenue does NINA & PHILIP FRIEDMAN MEMORIAL SCHOLARSHIP FUND have?
- On its 990-PF for the year ended August 31, 2025 it reported revenue of $92,937, expenses of $61,647 and total assets of $806,478 at year end.
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